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Section 14824 Section 26320 Section 143(2)13 Section 143(3)12 Section 53A8 Addition to Income7 Section 2(47)4 Section 1474 Section 151

SITA RAMA RAJU SAGI,BHIMAVARAM vs. ITO WARD 1 BHIMAVARAM, BHIMAVARAM

In the result, appeal of the assessee is allowed

ITA 154/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam20 May 2025AY 2020-21

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.154/Viz/2025 (धनिाारण िर्ा / Assessment Year : 2020-21) Sita Rama Raju Sagi, Vs. Income Tax Officer, Bhimavaram – 534202. Ward-1, Pan: Egapa3925J Bhimavaram. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर से/ Assessee By : Mrs. Hema Latha K, Ca प्रत्यार्थी की ओर से / Revenue By : Dr. Satyasai Rath, Cit-Dr सुनिाई की तारीख / Date Of Hearing : 30/04/2025 घोर्णा की तारीख/Date Of : 20/05/2025 Pronouncement O R D E R

For Appellant: Mrs. Hema Latha K, CAFor Respondent: Dr. Satyasai Rath, CIT-DR

Section 143(2)Section 143(3)Section 263Section 44A

section 263 of the Act. 5. The contention of the Ld. PCIT while passing the subject order U/s. 263 of the Act that Ld. AO allowed the house property loss to be carried forward without making any enquiry or examination on the issue from his side is erroneous and factually misplaced since Ld. AO made enquiries called for the details

SITA RAMA RAJU SAGI,BHIMAVARAM vs. ITO WARD 1 BHIMAVARAM, BHIMAVARAM

SITA RAMA RAJU SAGI,BHIMAVARAM vs. ITO WARD 1 BHIMAVARAM, BHIMAVARAM

SWARAJYAM DONTIREDDY,GUNTUR vs. INCOME TAX OFFICER, WARD-2(1), GUNTUR

VIJAYA LAKSHMI RAVULA,GUNTUR vs. INCOME TAX OFFICER, WARD-2(1), GUNTUR

VEERAREDDY GOGULA,GUNTUR vs. INCOME TAX OFFICER, WARD-2(1), GUNTUR

KONDA SRINIVASA REDDY,GUNTUR vs. INCOME TAX OFFICER, WARD-2(1), GUNTUR

RAMESH SANGHVI,HYDERABAD vs. INCOME TAX OFFICER, WARD-1, ELURU

HARESH KUMAR LALWANI,VIZIANAGARAM vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, VISHAKHAPATNAM